Net Asset Value(s)

Henderson High Income Trust PLC
09 December 2005


HENDERSON GLOBAL INVESTORS

9 DECEMBER 2005



HENDERSON HIGH INCOME TRUST PLC

As at close of business on 8 December 2005, the unaudited net asset value per
share calculated in accordance with the AITC formula (excluding current
financial year revenue items) was 147.6p.




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For further information, please call:

John Hilton, Investment Trust Accounting Department

BNP Paribas Fund Services UK Limited

Tel: [phone]





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